https://www.taxtmi.com/caselaws?id=167673 Rule 61 of the Orissa Sales Tax Rules, 1947 bars fresh documentary evidence before the Tribunal unless the prescribed conditions are met and permission is sought. Declaration forms stated in the second appeal memo cannot be treated as additional evidence without a Rule 61 application. Where the Tribunal ignores such forms and proceeds without considering their admissibility, the order may be set aside and the matter remitted for fresh consideration after compliance with the procedural requirement. The assessee may then seek leave to file the application, and the Tribunal must decide the issue afresh in accordance with law. en-us Fri, 15 Mar 2013 00:00:00 +0530 Fri, 02 Jan 2015 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167673 Rule 61 of the Orissa Sales Tax Rules, 1947 bars fresh documentary evidence before the Tribunal unless the prescribed conditions are met and permission is sought. Declaration forms stated in the second appeal memo cannot be treated as additional evidence without a Rule 61 application. Where the Tribunal ignores such forms and proceeds without considering their admissibility, the order may be set aside and the matter remitted for fresh consideration after compliance with the procedural requirement. The assessee may then seek leave to file the application, and the Tribunal must decide the issue afresh in accordance with law. Case-Laws VAT and Sales Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167673